WASHINGTON, DC, October 20, 2005 – Business aviation groups today applauded the Federal Aviation Administration (FAA) for sending a letter to
the Internal Revenue Service (IRS) seeking suspension of tax rules that are confusing for the business aviation industry to implement and have the
potential to decrease funding for important aviation infrastructure projects.

The FAA's recent letter to IRS Commissioner Mark Everson requests that the IRS "...suspend implementation of [the] new rules until a workable
solution is reached with the affected industries." The letter adds: "We all want to minimize the financial and administrative burden on aviation
users and ensure that each trust fund receives credit for the appropriate tax revenue."

National Business Aviation Association (NBAA) President and CEO Ed Bolen thanked the FAA for its letter on behalf of the industry. "The business
aviation community is pleased that the FAA has recognized that the IRS rules pose a tremendous burden for our industry and may adversely affect
much-needed funding for aviation infrastructure maintenance and improvements."

The provisions, which were recently implemented as part of H.R. 3 (commonly known as the "Highway Bill"), are intended to discourage highway diesel
fuel operators from using jet fuel to avoid the higher taxes on highway fuel, a practice IRS officials maintain is prevalent.

Unfortunately, the rules require that parties in business aviation first pay taxes on jet fuel at the rate applied to the costlier highway diesel
fuel, then apply for a refund for the difference between the highway rate and the jet fuel rate – a time-consuming and confusing process.

Additionally, under the rules, all jet fuel taxes collected at the higher rate are deposited into the Highway Trust Fund and transferred to the
Airport and Airway Trust Fund only after a refund of credit has been applied for.

The FAA's letter to the IRS about the matter comes amidst related actions taken by Congress and business aviation industry groups.

Senate
Commerce Committee Chairman Ted Stevens (R-AK), Aviation Subcommittee Chairman Conrad Burns (R-MT) and House Aviation Subcommittee Member Robin Hayes
(R-8-NC) have contacted U.S. Treasury Secretary John W. Snow urging suspension of the new rules until a workable solution is reached with business
aviation.

NBAA, the General Aviation Manufacturers Association (GAMA) and the National Air Transportation Association (NATA) also recently sent a
letter to Snow asking that the rules be shelved until a more feasible approach for addressing the fuel fraud issue could be produced.

"This IRS
provision would create an impractical, bureaucratic process that adds administrative burdens to both the government and the aviation community," said
GAMA President and CEO Peter J. Bunce. "We appreciate the FAA requesting that this rule be suspended until a workable solution can be
implemented."

"We thank the FAA for their letter of support and continued efforts in addressing this issue," said NATA President James K. Coyne. "It would be an
unfortunate and avoidable tragedy if the predominantly small businesses that operate FBOs were forced to take on the financial burden of protecting
the trust fund."

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Founded in 1947, NBAA serves more than 7,000 Member Companies by promoting the aviation interests of organizations utilizing business aircraft
in the United States and worldwide. The association provides more than 100 products and services to the business aviation community, including the
NBAA Annual Meeting & Convention, the world's largest civil aviation trade show. Learn more about NBAA at www.nbaa.org.